UPSSSC Auditor case studies
UPSSSC Auditor · Put your knowledge to work in context.
The UPSSSC Auditor (Lekhakar) recruitment is conducted by the Uttar Pradesh Subordinate Services Selection Commission, a body the state government first set up as a Subordinate Services Selection Board through an Ordinance in 1988, later replaced by Act No. 7 of 1988 for direct recruitment to group 'C' posts notified by the State Government. The UPSSSC Auditor case studies are 5 cases and about 3,721 words.
1The Suspense Account That Will Not Close
In the district office of a Uttar Pradesh department, the accountant closed the accounts for 2023-24 and prepared a trial balance in which the debit column totalled ₹9,84,750 and the credit column ₹9,79,710. The difference of ₹5,040 was taken to a suspense account, but the account was opened in the ledger with a balance of ₹5,400 because the figure was written wrongly.
712 words, about 4 min2Test Check of Scheme Vouchers in a Block Office
The internal audit wing of a Uttar Pradesh district office is examining expenditure of ₹18,00,000 released under a state scheme during 2023-24. Of the 42 payment vouchers test-checked, the following were noticed: (a) six payments between ₹12,000 and ₹48,000 were made in cash, although the office manual requires every payment above ₹5,000 to be made by cheque or electronic transfer; (b) two payments of ₹9,800 each were made to the same printing firm on 28 and 29 February 2024, under consecutive voucher numbers, both for 'printing of forms'; (c) a voucher of ₹46,000 dated 31 March 2024 was supported by a supplier invoice dated 14 April 2024 and a goods receipt note dated 16 April 2024; (d) a works payment of ₹2,10,000 was passed on a contractor's bill, but three of the billed items have no corresponding entries in the measurement book; (e) a payment of ₹15,000 was made to a firm whose proprietor is the brother of the dealing assistant, and no comparative statements are on file.
784 words, about 4 min3Verification of a Contingency Bill
The tehsildar of a sub-division in Uttar Pradesh has passed a contingency bill of ₹1,35,558 prepared by the head clerk. The bill has three items: 18 reams of A4 paper at ₹285 per ream; 12 toner cartridges at ₹1,850 each, on which a trade discount of 10 per cent is admissible; and 40 steel chairs at ₹2,340 each, on which a trade discount of 5 per cent is admissible and GST at 18 per cent is payable on the net value after trade discount.
701 words, about 4 min4RTI Application on a Pending Disciplinary File
On 23 May 2024 an applicant submitted an RTI application at the counter of a Uttar Pradesh district office with the prescribed fee of ₹10, seeking three things: (a) copies of the note sheet and correspondence in a departmental disciplinary proceeding against a senior clerk, in which a charge sheet was issued on 20 April 2024 and the inquiry is still pending; (b) the complete annual medical examination report of another clerk of the same office; (c) the name and designation of the officer who rejected his earlier representation. The application was received by the assistant public information officer, who forwarded it to the public information officer only on 3 June 2024.
767 words, about 4 min5कार्यालय आदेश के प्रारूप की भाषा-जाँच
निम्नलिखित पारिभाषिक शब्दों के मानक हिंदी रूप तथा उनके प्रयोग-स्थान बताइए: compliance, audit objection, deadline, reminder, noting. compliance - अनुपालन। आदेश के अंतिम अनुच्छेद में, जैसे 'निर्देशों का अनुपालन सुनिश्चित किया जाए'; यह शब्द आदेश की पूर्णता व्यक्त करता है, इसलिए इसे सबसे अंत में रखा जाता है। audit objection - लेखा परीक्षा आपत्ति। लेखा परीक्षा प्रतिवेदन तथा आपत्ति-निपटारा पत्र में; सामान्यतः यह पद 'लेखा परीक्षा आपत्ति संख्या ...' के रूप में प्रयुक्त होता है। deadline - नियत तिथि / समय-सीमा। आदेश के प्रत्येक निर्देश के साथ, जैसे '30 जून, 2024 तक'; 'समय-सीमा' का प्रयोग सामान्य अवधि के लिए और 'नियत तिथि' का प्रयोग ठोस तिथि के लिए उपयुक्त है। reminder - स्मरण पत्र (अनुस्मारक भी प्रचलित)। जब नियत तिथि बीत जाने पर पुनः सूचना दी जाती है, तब पत्र के शीर्षक में; सामान्य अनुस्मरण के लिए 'अनुस्मारक' भी स्वीकार्य है। noting - टिप्पणी। फाइल के टिप्पणी-पत्रक पर, जिसमें प्रस्ताव, कारण और अनुमोदन क्रमशः लिखे जाते हैं। यहाँ एक भ्रम दूर करना आवश्यक है: 'पृष्ठांकन' टिप्पणी का पर्याय नहीं है; वह पत्र के अग्रेषण (endorsement) के लिए प्रयुक्त होता है, जबकि 'टिप्पणी' फाइल पर विचार-विमर्श का अभिलेख है।.
757 words, about 4 min